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投资者和债权人在进行投资决策和信贷决策时,越来越关注财务报表信息。对投资者和债权人来说,会计盈余是分析企业经营业绩和财务状况的核心指标。同时,会计盈余对证券市场管制也是重要的参数。本文通过选取2008—2012年新疆生产建设兵团上市公司的财务数据,采用因子分析法,发现影响兵团上市公司盈余质量的因素包括盈余的现金保障性、持续性、安全性、稳定性和成长性。并对样本公司的盈余质量进行评估,依据该评估结果对如何提高新疆兵团上市公司的盈余质量提出合理化建议。
Investors and creditors are increasingly focusing on financial statement information when making investment decisions and credit decisions. For investors and creditors, accounting earnings is a core indicator for analyzing the business performance and financial position of an enterprise. At the same time, accounting earnings is also an important parameter for the securities market regulation. This article chooses the financial data of listed companies in Xinjiang Production and Construction Corps from 2008 to 2012, and uses factor analysis to find out the factors that affect the earnings quality of listed companies in Corps, including cash security, sustainability, security, stability and growth of surpluses. And evaluates the earnings quality of the sample companies. Based on the results of the assessment, it puts forward reasonable suggestions on how to improve the earnings quality of listed companies in Xinjiang Corps.